Artikel Ilmiah : C1I021033 a.n. ERICO DWI SEPTIAWAN
| NIM | C1I021033 |
|---|---|
| Namamhs | ERICO DWI SEPTIAWAN |
| Judul Artikel | THE EFFECT OF GREEN ACCOUNTING INTEGRATION AND CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan corporate social responsibility terhadap profitabilitas perusahaan dengan kinerja lingkungan sebagai variabel moderasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019- 2023. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 35 perusahaan, menghasilkan 175 observasi. Teknik analisis data yang digunakan meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji regresi moderasi (MRA) dengan bantuan perangkat lunak IBM SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Green accounting berpengaruh positif terhadap profitabilitas, (2) CSR berpengaruh negatif terhadap profitabilitas, (3) Kinerja lingkungan tidak memoderasi hubungan antara green accounting dan profitabilitas, (4) Kinerja lingkungan tidak memoderasi hubungan antara CSR dan profitabilitas. |
| Abtrak (Bhs. Inggris) | This study aims to analyse the effect of green accounting and corporate social responsibility (CSR) on company profitability with environmental performance as a moderating variable.The data used is secondary data obtained from financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sampling method used was purposive sampling with a sample size of 35 companies, resulting in 175 observations. The data analysis techniques used include descriptive statistics, classical assumption tests, multiple linear regression analysis, and moderation regression tests (MRA) with the help of IBM SPSS 25 software: (1) Green accounting has a positive effect on profitability, (2) CSR has a negative effect on profitability, (3) Environmental performance does not moderate the relationship between green accounting and profitability, (4) Environmental performance does not moderate the relationship between CSR and profitability. |
| Kata kunci | Green Accounting, Corporate Social Responsibility, Profitability, Environmental Performance |
| Pembimbing 1 | Dra. Triani Arofah, M.Si, Ak.,CA |
| Pembimbing 2 | - |
| Pembimbing 3 | - |
| Tahun | 2025 |
| Jumlah Halaman | 23 |
| Tgl. Entri | 2025-04-30 15:44:33.093742 |